PENGARUH TINGKAT PROFITABILITAS, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG

Roselina, Lia (2021) PENGARUH TINGKAT PROFITABILITAS, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Profitabilitas, Ukuran perusahaan dan financial distress terhadap Audit Report lag pada perusahaan sub sektor konstruksi dan bangunan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian kuantitatif yang diukur dengan metode regresi linier berganda dengan menggunakan Software Eviews 10. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 9 perusahaan Konstruksi dan bangunan sehingga total observasi dalam penelitian ini sebanyak 45 sampel. Tekhnik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi Indonesian Stock Exchange (IDX): www.idx.co.id. Pengujian Hipotesis menggunakan uji t. Hasil penenelitian membuktikan bahwa Profitabilitas, Ukuran Perusahaan dan Financial Distress tidak berpengaruh terhadap Audit Report Lag pada perusahaan Konstruksi dan bangunan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Kata kunci: Audit Report Lag, Profitabiilitas, Ukuran Perusahaan, dan Financial Distress ABSTRACT This study is aimed to test the effect of profitability, size and Financial Distress on Audit Report Lag in Construction and building companies that listed in Indonesian Stock Exchange from 2014-2018. This research uses quantitative which is measured using multiple linear regression method use Software Eviews 10. Sample was determined by Puposive sampling method, and get 9 Construction and building companies. So, total Observation in this research are 45 observation. The data used in this study are secondary data. Data was collected bye Indonesian Stock Exchange (IDX) Official website: www.idx.co.id. Hypothesis testing are using t test The Result are Profitability, size and financial distress has no significantly effect to Audit Report Lag in Construction and building companies that listed in Indonesian Stock Exchange from 2014-2018. KeyWord: Audit Report Lag, Profitabiilitas, Ukuran Perusahaan, dan Financial Distress

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Linda Diana, Apry UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Akuntansi Keuangan
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	23 Sep 2021 06:24
Last Modified:	23 Sep 2021 06:24
URI:	http://repository.stei.ac.id/id/eprint/5219

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